Arizona Statutes
§ 42-13402 — Identifying common areas; definition
Arizona § 42-13402
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 13VALUATION OF LOCALLY ASSESSED PROPERTY
Art. 9Common Areas
This text of Arizona § 42-13402 (Identifying common areas; definition) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 42-13402 (2026).
Text
A.The county assessor shall identify common areas for valuation under this article.
B.In general, common areas consist of improved or unimproved real property that is intended for the use of owners and residents of a residential subdivision or development and invited guests of the owners or residents and include common beautification areas and common areas used as an airport. Areas that do not qualify as common areas shall be valued using standard appraisal techniques. The following are not considered to be common areas:
1.Common elements of a condominium, as defined in section 33-1202.
2.A golf course, as defined in section 42-13151 and valued pursuant to article 4 of this chapter.
C.Property must meet all of the following requirements to be considered a common area:
1.The pro
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Related
Sun City Grand Community Ass'n v. Maricopa County
164 P.3d 679 (Court of Appeals of Arizona, 2007)
Sunburst Farms v. Braden
(Court of Appeals of Arizona, 2020)
Vista Verde v. Maricopa County
(Court of Appeals of Arizona, 2015)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-13402, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-13402.